To divide a seven-digit number by a three-digit number (for example 1365420 ÷ 276), follow these steps:

Place the divisor (276) before the division bracket and place the dividend (1365420) under it.

276)1365420

Examine the first three digits of the dividend (136). It is smaller than 276
so it can't be divided by 276 to produce a whole number. Next take the first four
digits of the dividend (1365) and determine how many 276's it contains. The number
1365 contains four 276's (276*4=1104) but not 5 (276*5=1380). Place the 4 above
the division bracket and directly above the 5.

4
276)1365420

Multiply the 4 by 276 and place the result (1104) below the 1365 of the dividend.

4
276)1365420
1104

Draw a line under the 1104 and subtract it from 1365 (1365-1104 = 261).

4
276)1365420
1104
261

Since 261 is smaller than 276, bring down the 4 from the 1365420 and place
it to the right of the 1 in 261 (2614).

4
276)1365420
1104
2614

Divide 2614 by 276 and place that answer above the division bracket to the right of the 4.

49
276)1365420
1104
2614

Multiply the 9 of the quotient by the divisor (276) to get 2484 and place
this below the 2614. Draw a line under the 2484 and subtract 2484 from 2614 to
get an answer of 130. Bring down the 2 from the 1365420 and place it to the right of the 0 in 130.

49
276)1365420
1104
2614
2484
1302

Divide 1302 by 276 and place that answer above the division bracket to the right of the 9.

494
276)1365420
1104
2614
2484
1302

Multiply the 4 of the quotient by the divisor (276) to get 1104 and place
this below the 1302. Draw a line under the 1104 and subtract 1104 from 1302 to
get an answer of 198. Bring down the 0 from the 1365420 and place it to the right of the 8 in 198.

494
276)1365420
1104
2614
2484
1302
1104
1980

Divide 1980 by 276 and place that answer above the division bracket to the right of the 4.

4947
276)1365420
1104
2614
2484
1302
1104
1980

Multiply the 7 of the quotient by the divisor (276) to get 1932 and place
this below the 1980. Draw a line under the 1932 and subtract 1932 from 1980 to
get an answer of 48. The number 48 is called the "remainder" and indicates that
there were 48 left over.